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Bharat Heavy Electricals Ltd. Vs. Colletor of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1984)(17)ELT480TriDel
AppellantBharat Heavy Electricals Ltd.
RespondentColletor of Customs
Excerpt:
.....rejected, primarily for the reason that the catalogue produced by the appellant did not show this item as parts of safety valves. the appellants have claimed that the goods in question are partsof safety valves and they produced a technical write-up as well as catalogues in support of their claims. shri r. subramanian appearing on behalf of the appellants further added that the goods in question have been imported along with safety valve and have been given special shape and quality as component parts thereof. the nozzle is a machined item made of special alloy steel and the disc is of steel casting which is finally machined to size with reference to normal temperature and pressure and load burden. safety valves are used for relieving any overburden of steam pressure on the high.....
Judgment:
1. M/s. B.H.E.L., Madras has filed this revision application dated 30-1-1981 which has been transferred to the Tribunal and is considered as an appeal. The short question involved relates to assessment of item namely Disc & Nozzle which were assessed by the lower authorities under Heading 84.6 i(i) of the Customs Tariff. The claim of the appellants for assessment under heading 84.61(2) as parts of safety valve was rejected, primarily for the reason that the catalogue produced by the appellant did not show this item as parts of safety valves. The appellants have claimed that the goods in question are partsof safety valves and they produced a technical write-up as well as catalogues in support of their claims. Shri R. Subramanian appearing on behalf of the appellants further added that the goods in question have been imported along with Safety valve and have been given special shape and quality as component parts thereof. The nozzle is a machined item made of special alloy steel and the disc is of steel casting which is finally machined to size with reference to normal temperature and pressure and load burden. Safety valves are used for relieving any overburden of steam pressure on the high pressure steam pipe lines. Since the goods in question are component parts they should also be assessed under heading 84.61(2). Shri Chandramouli, the learned S.D.R. has agreed that the goods should be assessable under the said item namely 84.61(2). The Bench having considered the same orders re-assessment under heading 84.61(2) and orders consequential refund.

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